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Question1:Whichofthefollowingisnotapartofinternalaudit:
a. Auditing of accounting statements b. Operational audit c. Compliance audit
d. Auditing of budget settlement reports
Question2:AccordingtoCOSO,whichofthefollowingisnotoneofthe5
componentsoftheinternalcontrolsystem: a. Risk assessment b. Monitoring monitoring c. Internal control policy d. Information Communication
Question3:Thecriterionofindependencebelongsto: a. Common standards b. Standards in investigation c. Reporting Standards
d. None of the sentences are correct
Question4:AccordingtoCOSO,thepurposeofERM-EnterpriseRiskManagement- IntegratedFrameworkis: a. Risk management b. Risk monitoring c. Risk assessment
d. All 3 statements are correct
Question5:Paymentstocustomersforreceivedassetsandsupplies:
a. An exogenous economic event involving exchange
b. Is an endogenous economic event
c. An exogenous economic event that does not result in an exchange
d. None of the sentences are correct
Question 6: What is an economic event?
a. Are actual occurrences in production activitiesbusiness of enterprise
b. It is the generation of activities in the unit.
c. Are events arising in the operation of the units.
d. It is the arising in the financial activities of the entity.
Question 7: Which of the following acts is not an act of fraud:
a. Forging, modifying and handling vouchers according to subjective wishes.
b. Concealing, distorting data and documents. c. Omit, duplicate.
d. Intentionally misapplying accounting principles.
Question 8: What is a transaction?
a. An economic event that has been recognized for processing by the enterprise's accounting system.
b. An economic event that has not been recognized and dealt with.
c. Is an economic event that has been recognized for handling by internal control
d. An unrecognized economic event
Question 9: Which of the following expressions is not a manifestation of errors? a. Miscalculation
b. Concealment, Transparencydata, documents c Omit, duplicate
d. Improper application of accounting principles due to misunderstanding
Question 10: What elements constitute an internal control system? a. Control environment b. The controlling system
c. Information and exchange systems d. All of the above
Question 11: What type of control is management control? the. Whodirect control. b. General control. c. Handling control.
d. None of the sentences are correct. Question 12: What is fraud?
a. It is the wrong application of accounting principles due to carelessness.
b. These are acts of designating deception to embezzle property, embezzle property, and misrepresent information. c. It's a miscalculation.
d .A mistake in the accounting records.
Question 13: The concept of fraud manifests itself as:
a. Error in arithmetic calculation.
b. mistaken application of accounting principles, methods and regimes due to limitations in presentation level of accountants.
c. intentionally misapplying principles and methods in the accounting regime.
d.Including the above sentences
Question 14: Which of the following is not an inherent limitation (potential limitation) of the internal control system?
a. The cost-effectiveness requirement to control is less than the damage caused by error omission, fraud.
b. The possibility of human error due to carelessness due to professional qualifications.
c. Volume of transactions, control measures procedures.
d. Violation of regulations of the management system without control procedures Fit
Question 15: The acts that can be considered as cheating are:
a. Recording bogus transactions or forging documents.
b. Concealed records intentionally.
c. Recording unintentional arithmetic inaccuracies. d. Includes a and b.
Question 16: To assess the financial ability of an enterprise to continue as a going concern, it is necessary to:
What are the main symptoms to consider?
a. Debts and ability to pay debts.
b. The rationality of financial structure, business capital structure, business results.
c. The ability to expand production and business, the ability to exploit and mobilize capital sources. d. All of the above symptoms
Question 17: The concept of error manifests as:
a. Recording documents that are not true or intentional.
b. Omit duplication of non-systematic transactions c. Hide document information. d. Misrepresentation of data Question 18: What is error?
a. An intentional mistake in the accounting records.
b. It is the wrong application of accounting principles.
c. Mistaken accounting records, redundant transactions or incorrect application of
accounting principles due to imprudence or professional qualifications.
d. It is misrepresentation of data.
Question 19: What factors influence the occurrence of fraud and errors?
a. Autocratic duality in management.
b. Due to the inappropriate and complex management organizational structure.
c. Low level of accounting management, high workload. d. All of the above
Question 20: Which behaviors show errors: a. Miscalculation.
b. Misapplication of accounting principles due to misunderstanding.
c. Intentionally misapplying accounting principles. d. Includes a and b
Question 21: Sales accountants embezzle money from debtors by not keeping accounting books
and write down accounts receivable by making provision for doubtful debts. That behavior is: the. Sai salt. b. Cheat. c. Mistake.
d. None of the sentences are correct
Question 22: The least convincing type of proof of payment to the seller is: a. Vendor sales invoice.
b. Bank statement provided by customer
c. Calculations made by auditors. d. Oral proof
Question 23: Overstatement of depreciation expense belongs to which accounting cycle fraud? a. Purchase and pay. b. Sales for cash c. Wages and salary expenses.
d. None of the sentences stand (fixed assets)
Question 24: Which of the following is not part of the report analysis?
financial statements, when classified according to the elements that make up the financial statements? a. Inventory audit. b. Fixed asset audit.
c. Auditing of payment operations. d. Equity audit
Question 25: Understatement of the fraudulent workload of which accounting cycle? a. Sales and collection. b. Purchase and pay. c. Wages and salary expenses.
d. None of the sentences are correct
Question 26: When analyzing vertical evaluation, people often use a lot of different ratios
(ratios), which groups can these ratios be included?
a. Group of ratios reflecting solvency
b. Ratio group reflects profitability
c. Ratio group reflects the structure of TC d. All of the above
Question 27: From the point of view of internal control to reflect solvency, which ratio is mainly used? a. Current ratio b. Quick ratio (instant) c. Long-term solvency ratio d. All of the above
Question 28: From the point of view of internal control, which of the following ratios is not?
belong to the group of ratios reflecting the solvency of the enterprise?
a. Ratio of accounts receivable b. Current ratio c. Quick ratio (instant) d. Long-term solvency ratio
Question 29: From the point of view of internal control, the ratio group reflecting the financial structure includes: What rate is included? a. Investment rate b. Overall self-financing rate
c. Self-financing ratio of fixed asset investment and long-term investment d. All of the above
Question 30: To determine the profitability ratio of assets and business result ratio,
What metrics do people usually use?
a. Total profit before tax and interest expense b. Average total asset value c. Net sales d. All of the above
Question 31: Detailed testing of the system of internal control is carried out according to internal regulations which content?
A Detailed test of internal control
b. Detailed test of handling control
c. Detailed testing of asset protection controls. d. All of the above
Question 32: The acts that can be considered as fraud are:
a. Recording bogus transactions or falsifying documents
b. Recording unintentional arithmetic inaccuracies
c. Inadvertently misapplying accounting principles.
d. Recording bogus transactions or forging documents; Record transactions
unintentional arithmetic inaccuracies; misapplying accounting principles not intentionally
Question 33: The accounting account is mainly related to the sales and collection cycle?
a. Revenue, expense, and tax accounts
b. Accounts receivable, cash, provisions c. Business capital accounts
d. One of the above answers is incorrect
Question 34: Measures to check the transactions that collect money from revenues?
a. Check the cash collection journal, ledger, detailed accounts receivable book
b. Reconcile cash receipts and Bank statements c. Review proof of receipts d. Just check the coupons
Question 35: In order to well control the collection of funds in the case of cash sales Customer's date, basics:
a. Separation of the two functions of accounting and cashier
b. Separation of 2 sales and collection functions
c. Ask customers to pay before picking up goods
d. Encourage customers to ask for an invoice
Question 36: A change in the accounting policies of an enterprise will lead to: a. Falsifying business results b. Change business results
c. Make it impossible for readers of financial statements to understand the current production
and business situation of enterprises
d. Violation of the concept of consistency
Question 37: The internal control system may face limitations because:
a.Checks are usually aimed at anticipated failures, not exceptional circumstances
b. Staff is reckless, distracted or misinterpreted instructions c. Collusion of some employees d. All of the above points
Question 38.:According to the accrual concept, sales revenue will be recognized at the time; a. Received a buyer's order b. Send the goods to the buyer
c. Buyer pays for goods (or accepts payment)
d. To conclude on a case by case basis
Question 39: An enterprise must inventory its assets when: a. Start the audit b. End of the audit year
c. Merger or dissolution of an entity
d. Sentences B and C are both correct
Question 40: According to international accounting standards, if there is a contradiction in the application of
on the accrual basis and the prudential principle, the entity will give priority to the application of: a. Accrual basis b. Principle of caution
c. Decide on a case-by-case basis
d. Depending on the regulations of each country
Question 41: The internal control system is established at the unit to: a. Accomplish unit goals
b. Serving the internal audit department
c. Implement the state's accounting and financial regime
d. Help independent auditors to develop audit plan
Question 42: In general, a weakness of internal control can be defined as a situation when
where material misstatements are not detected in a timely manner due to:
a. Independent auditor in the process of evaluating the entity's internal control system
b. Chief accountant of the unit when checking accounting
c. The employees of the unit in the process of performing their functions
d. Internal auditors when conducting audits
Question 43: According to the International Federation of Accountants (IFAC), the internal control system is
a system of policies and procedures established to achieve the following objectives: a. Protect company assets.
b. Ensure the reliability of information.
c. Ensure the implementation of legal regimes. d. All of the above goals
Question 44: Type of audit assessment frequent about the effectiveness of Design and operate policies: a. Internal audit. b. Independent audit. c. State Audit. d. Both A and B
Question 45: The internal audit department is the part:
a. Belonging to a top level to not limit its scope of activities.
b. Must belong to a high enough level to not limit its scope of activities.
c. Should be given a relatively broad range of powers and operate relatively independently
from the accounting department and operational departments being audited. d. Both sentences B and C
Question 46: Control procedures are developed by managers based on principles
a. The principle of non-employment, the principle of division of duties and individual work
b. Principle of assignment of duties and principle of self-inspection
c. The principle of assignment of duties, the principle of non-duality, and the principle of delegation and approval.
d. None of the sentences are correct
Question 47: People on the control committee:
a. Member of the Board of Directors.
b. Member of the Board of Directors.
c. Experts knowledgeable in the field of control.
d. Members of the Board of Directors concurrently hold managerial positions.
Question 48: The evaluation of whether the financial statements are auditable or not is part
of the process of evaluating the internal control system:
a. Gain an understanding of the internal control system and describe the internal
control system in detail on working papers.
b. Initial assessment of control risk for planning
entries in the financial statements. c. Perform a control test.
d. Prepare an internal control assessment sheet.
Question 49: Approaches to gain understanding of the internal control system and assess control risk include: a. Access by item. b. Business cycle approach. c. Access by arising items. d. Answers A and B are correct
Question 50: The objective of internal control in ensuring the reliability of information:
a. Timely information provided.
b. Information ensures accuracy and reliability of operational status.
c. Information is objective and complete. d. All 3 plans on.
Question 51: The internal audit department provides a regular observation and assessment of:
a. Financial performance of the business.
b. Business activities of the enterprise.
c. The effectiveness and efficiency of internal control.
d. audit of an enterprise's operations, including the effectiveness of the design and
operation of internal control policies and procedures.
Question 52: The four objectives of the internal control system (protecting the assets of the
entity, ensuring the reliability of information, ensuring the implementation of legal regimes,
and ensuring the effectiveness of operations). and management capacity) is always unified and harmonious: a. Correct . b.Sai c. Both right and wrong. d. No sentence correctly
Question 53: A one-member State-owned limited company to ensure savings in management costs
Minimizing the management apparatus by concurrently accounting as the company's treasurer: a. Correct . b.Sai c. Both right and wrong.
d.None of the sentences are correct
Question 54: The control committees of companies only include members of the Board of
Directors who hold management positions. a. Correct . b.Sai c. Both right and wrong. d. No sentence correctly
Question 55: The specifics of management refer to the different perspectives of managers in
operating the business. Those views will directly affect the policies, regimes, regulations and
control organizations in the enterprise. a. Correct b. Until c. Both right and wrong. d. No sentence correctly
Question 56: A rationally built organizational structure in an enterprise will contribute to
creating a good control environment. a. Correct . b.Sai c. Both right and wrong. d. No sentence correctly
Question 57: A perfectly designed internal control system will prevent and detect mistakes. a. Correct . b.Sai c. Both right and wrong. d. No sentence correctly
Question 58: The internal audit department is subordinate to a senior level and has relatively
wide powers, operating independently from the accounting department and the operational departments being audited. a. Correct . b.Sai c. Both right and wrong. d. No sentence correctly
Question 59: Internal audit is an independent department in the unit. a. Correct . b.Sai c. Both right and wrong. d. No sentence correctly
Question 60: Internal audit does not make sense for businesses. a. Correct . b. Until c. Both right and wrong. d. No sentence correctly
Question 61: The internal control system itself should be monitored. Superintendent
Monitoring is the process of assessing the quality of the internal control system over time, including:
a. 2 types of monitoring. (regularly and periodically) b. 3 types of monitoring c. 4 types of monitoring d. 5 types of monitoring
Question 62: In order to limit the risk that the enterprise does not have enough money to
meet the payment needs when having debts
due payment or inefficient use of the cash balance, control procedures should be carried out:
a. Have a plan to balance income and expenditure.
b. Have a plan to balance the demand for foreign currency.
c. Regularly compare accounting books with cash books.
d. All the above control procedures
Question 63: In order to fully and accurately track receivables, control procedures should be carried out
a. Accounts receivable accounting must be organized independently.
b. Independently check the calculation on the invoice before sending.
c. The delivery note must be approved.
d. All the above control procedures .
Question 64: The goal is that all debts payable when buying goods are fully recorded,
This is to limit the risks associated with:
a. Liabilities are not recorded.
b. Liabilities are recorded to the wrong subject.
c. Liabilities are underrecorded . d. All of the above
Question 65: Of the three goals related to the buying cycle, the top concern of managers is the goal:
a. The efficiency and effectiveness of the purchasing cycle.
b. Comply with laws and regulations related to purchasing activities.
c. Items related to the purchase cycle are presented honestly. d. Not one of the goals above.
Question 66: Of the three goals related to money control, the top concern of the Managers are the target:
a. The effectiveness and efficiency of the cash control cycle.
b. Comply with laws and regulations related to money collection and payment.
c. Money related items are presented honestly. d. All of the above.
Question 67: Does the company assign specific tasks to relevant individuals in the company?
purchasing, inventory and payment processes. This is the content of:
a. Control environment (principle 3) b. Control operation. c. Information Communication . d. Monitor
Question 68: Making a purchase request is a function of: a. Perform . b. Allow . c. Records . d. Preserve .
Question 69: Invoicing correctly on customer name, quantity and value is a control procedure
to meet the following control objectives when selling:
a. Collect fully, collect correctly and promptly collect receivables from customers.
b. Delivery with the right quality, quantity, time and place.
c. Comply with laws and regulations on document making.
d. All credit sales transactions are approved to ensure debt collection
Question 70: Does the sales manager regularly monitor the implementation of the sales plan?
goods or not? Is the content of: a. Control environment. b. Control operation. c. Information Communication . d. Monitor
Question 71: Does the Board of Directors take appropriate and timely actions to deal with the information?
received from customers, suppliers, law enforcement agencies, or partners
other outside? This is the content of: a. Control environment. b. Control operation. c. Information Communication . d. Monitor
Question 72: Did the Board of Directors or Supervisory Board meet with the Chief
Accountant, independent auditors and internal auditors?
ministry to exchange the reasonableness of the financial reporting process, the internal
control system and other issues
Another important topic? This is the content of: a. Control environment. b. Control operation. c. Information Communication . d. Monitor
Question 73: In order to achieve the goal of controlling “All goods and services received by the enterprise”.
fully reflected in the financial statements " , it is necessary to carry out the following procedures:
a. Arithmetic control, independent reconciliation between purchase order, purchase
order and purchase invoice before recording.
b. Requests to purchase goods and services must be approved by the competent authority before purchasing.
c. Orders are pre-numbered for easy reconciliation and independent inspection.
d. All payments must include an approved vendor invoice or other authorized documentation.
Question 74: In order to achieve the control goal of "Enterprise purchases of goods and services".
properly performed in terms of price, quality and quantity “need to carry out procedures:
a. Independently reconcile the total amount paid by check and the total amount of the book payment.
b. All payments must have an approved supplier's invoice or other authorized documentation.
c. Purchase requests for goods and services must be approved by the competent authority prior to purchase.
d. Independent reconciliation of the total amount paid by check and the total amount of the book payment
Question 75: Regarding the five parts of the internal control system according to the COSO report, for control
Which of the following is related to "Control environment" :
a. Enterprises have specific job descriptions of cashiers and cashiers to help with money control?
b. Does the enterprise make short-term and long-term revenue and expenditure estimates?
c.Does the business separate sales, collection and accounting functions?
d. Periodically, the enterprise has to evaluate the capacity, ethics and experience of the treasurer and fund accountant?
Question 76: Which of the following is the correct order:
a. Detection control, preventive control, offset control.
b. Preventive control, detecting control, compensating control.
c. Detection control, offset control, preventive control.
d. Offset control, preventive control, detection control.
Question 77: “Are managers interested in measures to improve reliability in the
financial reporting, and asset protection? “ belongs to which of the following contents of the
“control environment” section: a. Honesty and ethical values. b. Organizational structure . c. HR policies .
d. Management philosophy and operating style of managers.
Question 78: To promptly detect obsolete, slow-moving, damaged inventory. Need
The following control procedures apply: a. Periodic inventory checks.
b. Inventories must be carefully preserved and must have storage facilities.
c. Keep the location and layout and management of the warehouse secret.
d. The storekeeper must open a book to monitor the details of import - export - inventory of each type of inventory .
Question 79: “Controlling information processing” is one of the operational functions
Common controls in the business include:
a. General control and external control.
b. General control and application control.
c. Internal control and external control.
d. General control and internal control.
Question 80: The operation of an entity may be at risk due to the appearance of external factors
inside and outside. An example of an inner element is:
a. Changes in competitors' marketing strategies.
b. The change in customer demand affects the development of the product.
c. A change in manager can affect how controls can be exercised.
d. Changes in the provisions of relevant laws .
Question 81: Information quality is a requirement of managers in business control
Specifically, the requirements of information quality are:
a. The information must be consistent with management's decision-making requirements.
b. Information must be provided promptly upon request.
c. Information must be provided in full.(THIS IS WRONG)
d. One of the three statements above is false.
Question 82: Reconcile the bank deposit account balance on the accounting books and bank sub-books
row , this case belongs to the function : a. Perform . b. Allow . c. Accounting entries d. Preserve .
Question 83: The decisive condition for the truthfulness and reliability of the information is:
a. Information is reflected in a timely, complete and accurate manner in an appropriate form.
b. Information is reflected at the request of management.
c. Information is reflected at the request of tax authorities.
d. Information is reflected in accordance with the prescribed regime.
Question 84: The control environment is:
a. Regulations and procedures established and directed by unit leaders to be implemented within the unit
to achieve specific management objectives.
b. Accounting regulations and accounting procedures applied by the auditee to
Perform accounting records and prepare financial statements.
c. These are the perceptions, views, concerns and activities of managers with respect
to the internal control system and the role of the internal control system in the entity.
d. All 3 statements are correct .
Question 85: Control activities are:
a. Regulations and procedures established and directed by unit leaders to be implemented within the unit
to achieve specific management objectives.
b. Accounting regulations and accounting procedures applied by the auditee to make
the accounting records and prepare the financial statements .
c. Are the perceptions, views, concerns and activities of managers towards the system
internal control system and the role of the internal control system in the entity.
d. All 3 statements are correct
Question 86: A strong control environment will:
a. Easy for independent auditors in the audit process.
b. Ensure the effectiveness of the entire internal control system.
c. Substantial support for specific control procedures.
d. Have a strong internal control system.
Question 87: “The usual requirement is that the cost of the internal control system cannot be
beyond the benefits that the system provides”, is:
a. One of the potential limitations of the internal control system.
b. One of the important requirements of managers.
c. One of the principles when setting up the internal control system. d. All 3 statements are wrong
Question 88: An event, an event has an unexpected outcome, that is: a. An unusual result. b. A mistake . c. A risk . d. A wrong perception.
Question 89: When the internal control system works effectively, then:
a. Eliminate the possibility of fraud or error.
b. The possibility of fraud or error is still possible.
c. Both a and b are correct answers.
d. Both a and b are wrong answers.